Implementing Accrual Accounting in the Public Sector /
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes th...
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| 其他作者: | , |
| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2016.
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| 叢編: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2016/006 |
| 在線閱讀: | Full text available on IMF |